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Heads Up — SEC comments reflect registrants’ efforts to implement ASC 606

Published on: Sep 26, 2018

This Heads Up provides a brief overview of the disclosure requirements for public business entities under the FASB’s new revenue standard, ASC 606, Revenue From Contracts With Customers. The newsletter highlights some key themes regarding the application of ASC 606 (related to accounting and disclosure requirements) that we noted in our review of approximately 100 SEC staff comments issued to date and presents examples of those comments.

This publication was released by our US firm.

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Heads Up — SEC comments reflect registrants’ efforts to implement ASC 606 Image

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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.